Leasing a car is a really, really, poor financial decision, think about it, you are going to pay $39,000+ to essentially rent a car for three years. After the three years is up you have lost all of that money and you have no investment gained, no asset of your own, you would be so much better off just paying for a used m3 with cash (you can pick one up for $39k), that way you will actually have something that you own.

In a lease, if you were to have a bad accident, you can walk away from the car with no cash outlay. Plus, you're not paying for maintenance (where as you are on a used M3), and when you get rid of the car, you don't have to go through the hassle of negotiating with potential buyers, worry about scams, and owing more than you owe.

I should point out that on BMW's current cars having a money factor of 0.00125, * 2400, your effective interest rate is 3%.